SUNIL KUMAR SRIVASTAVA,AURAIYA V. ACIT CIRCLE-1, AGRA

MA 12/AGR/2019

AI Insights

The case revolves around an application for recall of an ex parte order by the ITAT in ITA No. 162/Agra/2018, which was dismissed due to non-prosecution. The assessee, Sunil Kumar Srivastava, argued that he did not receive proper notice of the hearing, leading to the ex parte decision. The Tribunal acknowledged the procedural error in not addressing the merits of the case in the initial order and accepted the assessee's reasonable cause for non-appearance, as detailed in the application. The Tribunal's decision to recall the order emphasizes adherence to procedural fairness and the right to a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47026 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHAILENDER SRIVASTAVA
• Assessee Lawyers: AJAY KUMAR SHARMA
• Keywords: Reasonable cause; Non passing of speaking order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: DB BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER M.A. No.- 12/Agr/2019 Arising Out of ITA No:- 162/Agr/2018 (Assessment Year: 2014-15) Sunil Kumar Srivastava, Flat No. EA-376, Maya Enclave Mayapuri, New Delhi-110064. Vs. ACIT, Circle 1(1)(1), Agra. PAN No:ANXPS0896C APPELLANT RESPONDENT Assessee by : Shri Ajay Kumar Sharma, Adv. Revenue by : Shri Shailender Srivastava, Sr. Dr Date of Hearing : 28.03.2025 Date of Pronouncement : 28.03.2025 ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The present application filed by the assessee seeks recall of the order of the ITAT in ITA No. 162/Agra 2018 dated 24.05.2018 dismissing assesses appeal ex parte for non-prosecution. MA No.-12/Agr/2019 Sunil Kumar Srivastava 2 2. We have noted that the order passed is a non speaking order without dealing with the merits of the case. Rule 24 of the ITAT Rules, 1963 prescribes exparte orders to be disposed off on merits. Since the impugned order passed is not in accordance with Rule 24 of the ITAT Rules and further noting that the assessee in its application has given reasonable cause for not appearing on the date of hearing which is evident from the contents of the application produced before us which read as under: “ We would like to say that the appeal No.162/AGR/2018 was decided ex-party on 24.05.2018 because the notice of hearing was not sent to the address mentioned in Form 36 and the order was also not sent to the address mentioned in Form 36. Therefore, the order was also received late on 20.11.2018. This order was served at the address mentioned in the PAN not on the address mentioned in Form 36. The Miscellaneous Application for restoration of the appeal dated 13.12.2012 was delivered to your office by post on 18.12.2018. This application was reached your office within the limitation of six month prescribed under the Act and is available on your record but not registered at your end. This application was not accompanied by the challan of Rs.50/-. No objection was raised in respect of non-payment of fee of Rs.50/- in this case after receiving the application at your end and intimated to the Appellant. Upon contacting your office personally on 15.05.2019 to know the status of aforesaid application, it was said that the application dated 13.12.2018 is not available in the record while it was delivered by postal department on 18.12.2018 within the limitation of six month prescribed under the Act. Therefore, another application for restoration was filed on same date on 15.05.2019.Since this application dated 15.05.2019 was also not accompanied by challan of Rs.50/-, this amount was deposited MA No.-12/Agr/2019 Sunil Kumar Srivastava 3 on 18.05.2019 and submitted through an application dated 21.05.2019 to your kind office. Since the aforesaid challan of Rs.50/- was submitted late approximately by six month from the date of payment under aforesaid facts &circumstances, so the delay for late deposit of challan may kindly be condoned.” 3. We consider it fit to recall the order of the ITAT in ITA No. 162/Agra/2018 dated 24.05.2018 to be fixed afresh for hearing on the 22nd of April 25 4. The Miscellaneous application of the assessee is accordingly allowed . Order was pronounced in the open court in the presence of both the parties on 28.03.2025 Sd/- Sd/- (SUNIL KUMAR SINGH) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTAN MEMBER Dated: 07.04.2025 Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT "